There is a 'Tulsi' Upanishad among the later Upanishads. 'Tulsi' is a well-known plant, which is acceptable to both theists and atheists. Believers plant the 'Tulsi plant' with great reverence, and worship it daily with food, fragrance, flowers, incense, lamps etc., considering it as a goddess - and receive blessings. Atheists may not worship it, but they definitely accept its usefulness due to its medicinal properties.
The spiritual qualities of Tulsi have been highlighted in this Upanishad. First of all, the sage, deity, verse etc. of this Upanishad are described, after that its glory is presented. Consumption of the Panchang (root, stem, leaf, flower, seed) of Tulsi is extremely useful in curing diseases and developing spiritual qualities. Its leaves should not be plucked at night and during festivals. It has been called Amritrupa and destroyer of sins. It is very dear to Lord Vishnu. In the end, this Upanishad has been completed by giving its outcome.
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“Whenever dharma declines and adharma rises, I manifest myself.”